کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7413542 1481772 2018 15 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Contracting abroad: A comparative analysis of contract design in host and home country outsourcing relations
ترجمه فارسی عنوان
قرارداد در خارج از کشور: تجزیه و تحلیل تطبیقی ​​طرح قرارداد در روابط برون سپاری میزبان و کشور خانه
کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
چکیده انگلیسی
Cross-border business relationships often involve significant risk because they entail greater information asymmetry and complexity to manage collaboration than domestic relationships. Yet, little is known about the contractual design of such relationships. We examine a prominent form of cross-border collaboration − firms' strategic outsourcing in a host country where they operate − and contrast contracting choices with those made for similar home country relations. We collect survey data from Japanese subsidiaries operating and outsourcing in the Netherlands, and from Japanese firms outsourcing in Japan. Results show that contract complexity does not differ between similar home and host country relationships; however, consistent with our hypotheses, host country contracts have a shorter duration, more renewal provisions, less flexibility, and relatively greater contracting costs.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Management Accounting Research - Volume 40, September 2018, Pages 47-61
نویسندگان
, , ,